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I have recently attended an IIA webinar about Coordinating Risk Management and Assurance. One of the poll questions was as follows: Soft controls are easier to audit: –True –False –Depends on circumstances Almost two thirds of the respondents choose “false” while the other third choose “it depends”. Soft controls in the above mentioned webinar were characterized as controls that” Tells you what’s really inside the people”. Having determined the difficulty of auditing soft controls, my question is as follows: Are internal auditors really trained to audit soft controls? Do we need some basic training on human behavior and psychology? Please share your thoughts and experience. source:http://waelbibi.blogspot.ca/search?updated-min=T00:00:00-05:00&updated-max=T00:00:00-05:00&max-results=9
The internal audit profession has placed greater emphasis on professionals to learn soft skills – such as communicating, building relationships, negotiating.
yes internal auditor needs some basic training on human behavior and psychology (soft skills), Not only internal auditors but all other specialties as well.
Auditing on the computers and Auditing around the computers are two technics.If you audit around the computers, the necessity for the soft skills may be meagre, though basic training will further facilitate.
From training perspective, yes being Auditors are champion in the area of Accounting, auditing, policies and procedures. While there are many specialised areas related to human resources, such as human behavior, development, expectations and their psychology need special training for auditors. However often management in not interested in spending huge sum on trainings for auditors; they assign and expect self assessment to be conducted and managed by human resources and development (HRD) teams themselves.
True
we need some basic training on human behavior and psychology
